【作者】 陈佳；

【导师】 罗绍德；

【作者基本信息】 暨南大学 ， 会计学， 2005， 硕士

【摘要】 利益相关者理论认为,企业是股东、债权人、经营者、员工、政府、供应商和客户等利益相关者相互之间缔结的“契约网”。在财务报告演进的过程中,是会计环境影响了利益相关者的利益诉求,从而诱导了他们对会计信息的需求,进而推动了财务报告不断向前发展。财务报告的成功与否在于能否有效地向外部信息使用者提供合乎要求的信息,因此,关注和分析利益相关者的利益要求以及他们的信息需求就显得非常重要了。然而,现行的财务报告形成于十九世纪的产业经济时代,是工业化革命的产物,它已经无法满足现代经济环境的要求,必须进行相应的改革。本文引入利益相关者的概念,试图将财务报告与利益相关者理论结合起来研究,在现行财务报告模式的基础上,提出了基于利益相关者诉求的财务报告框架,并探讨了利益相关者的财务报告对会计准则制定的影响。更多还原

【Abstract】 The theory of stakeholders suggests that a corporation is a ’ nexus of contract ’ woven by stakeholders including shareholders, creditors, employers, employees, governments, suppliers, and customers. In the course of the development of the financial report, the accounting environment affects the benefit demands of various stakeholders, stimulates their demands for accounting information, and leads to the progress of the financial report. The success of a financial report is judged by whether it can provide effectively outside information users with appropriate information. Thus, it is of great importance to pay attention to and analyze the benefit and information demands of stakeholders. However, the current financial report, which is the result of the Industrial Revolution, was developed at the times of the industrial economy in the 19th century. It can no longer satisfy the demands of modern economic environments so that corresponding reforms are needed. This essay introduces the conception of stakeholders, and tries to study the financial report in combination with the theory of stakeholders. By taking the current financial report into account, it proposes the research framework of the financial report under stakeholders concerns, and discuss the influence of such a financial report on the formulation of accounting standards.更多还原